Krytyka Prawa. Niezależne studia nad prawem

On the issue of excess tax that arose due to the Constitutional Tribunal’s decisions

Dowgier, Rafał

Uniwersytet w Białymstoku

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One of the fundamental powers of the Constitutional Tribunal granted by the provisions of the Constitution is to decide about the compliance of a statute with the Polish Constitution. The Tribunal’s decisions refer to tax statutes as well, which implies specified consequences connected with the verification of accuracy of tax settlements made under a challenged provision. Such situations have not been uncommon recently, which justifies a more profound reflection on this issue in the context of rationality of verification procedures of tax obligations, regulated under the Tax Ordinance Law, ensuing from a declaration or a decision. One should put forward a thesis according to which a non-uniform nature of the Constitutional Tribunal’s decisions has not been sufficiently included in the provisions of this statute. This evokes specified practical problems in tax law, which will be outlined in this study.


Journal Krytyka Prawa. Niezależne studia nad prawem 
Volume 11 
Issue 2 
Issue date 2019 
Type Article 
Language en
Pagination 187-203
DOI 10.7206/kp.2080-1084.305
ORCID Dowgier, R.: 0000-0003-1583-086X
ISSN 2080-1084
eISSN 2450-7938